First off, almost no corporation pays anywhere near the advertised 35% rate. Secondly, even if dividends from a corporation have been paid out of profits taxed at 35%, if I pay 15% on my long-term corporate-derived income, that's an effective total tax rate of 44.75%, not 55%. I'll let you work out the math.
Thirdly, most of my capital gains are from things like commodities, real estate, stocks, and foreign currency which typically do not have any prior taxes paid on them.
Again, as far as I'm concerned, income is income.